News & Analysis as of September 22, 2024

Employee Benefits

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Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that are withheld by an employer from an employee's wages and 2) taxes paid by an employer based on the amount of an employee's wages. These taxes may be advanced income tax payments on behalf of an employee. They are also employer and employee payments to a variety of government programs, such as social security, and unemployment/disability insurance. less -

[Webinar] Managing New Legal Mandates for Multi-State Employers - June 11th, 10:00 am CT

Amundsen Davis LLC on 5/9/2024

It’s not usual for companies to have employees working in multiple states, especially if they hire remote workers. However, managing a workforce that is spread out over multiple locations can be challenging. Join Sara...more

Don’t Pay Twice: Monitor Payment of Cancelled, Reissued Qualified Plan Distributions

Morgan Lewis on 2/24/2022

Cancelled and reissued qualified plan distribution checks, particularly to decedents, should be monitored for payment in light of the Internal Revenue Service’s repeated refusal to repay withholding to payor plans. If a Form...more

Washington Long-Term Care Insurance Tax

Schwabe, Williamson & Wyatt PC on 2/7/2022

On January 27, 2022, Governor Jay Inslee signed two bills that delay implementation of the Washington Cares Act to July 1, 2023, including the 0.58% payroll tax, and provide additional exemptions from the program. The Act...more

To Deduct or Not to Deduct: The Washington Cares Act Dilemma Will Require Employers to Make a Choice this January

Fisher Phillips on 1/3/2022

Adding to the sea of troubles that employers faced in the year just gone by, the status of Washington State’s new long-term care payroll tax is now up in the air. Employers in the Evergreen State are now faced with a dilemma...more

Year-End Appropriations Act Includes Income and Employment Tax Provisions

Stoel Rives LLP on 1/8/2021

The recently enacted Consolidated Appropriations Act, 2021 (Act) contains a wide range of tax, appropriations, and other provisions, including pandemic-specific provisions and extensions of provisions in the Coronavirus Aid,...more

Colorado Passes Paid Family And Medical Leave Insurance Program: What Do Employers Need To Do Now?

Fisher Phillips on 11/4/2020

Colorado voters passed Proposition 118 yesterday, creating Paid Family and Medical Leave obligations for all employers in the state. This initiative mandates that employers provide 12 weeks of leave for Colorado employees,...more

New Legislation Includes Employee Benefits Changes: Why M&A Practitioners Should ‘CARE’

Morgan Lewis on 6/19/2020

Financial assistance and other relief provided to employers under the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) will have a short- and long-term impact on employee benefit plans in mergers and...more

Furloughs, Workforce Reductions, and Facility Closures Due to Coronavirus: Important Defined Benefit Plan Reporting Obligations

Foley & Lardner LLP on 4/16/2020

Employers face unique legal and financial challenges in connection with the COVID-19 pandemic. One such challenge includes the impact of a potential furlough, workforce reduction, or facility closures on benefit plan...more

New Guidance Tightens COVID-19 Restrictions on Massachusetts Employers, and the Massachusetts Attorney General Revises Guidance on...

Seyfarth Shaw LLP on 4/8/2020

Seyfarth Synopsis: On April 7, 2020, the Massachusetts Executive Office of Housing and Economic Development (“EOHED”) issued its updated COVID-19 Essential Services FAQs, providing more details on what is and what is not...more

Do Not Apply AB 5 Too Broadly

Best Best & Krieger LLP on 10/22/2019

Perhaps the biggest news coming out of California’s Legislature this year was the passage of Assembly Bill 5 – the new law that codifies the 2018 Dynamex case and which imposes a new test for determining employee or...more

What do Employer’s Need to Know Following the Passage of California’s New Law on Independent Contractor Misclassification?

Dorsey & Whitney LLP on 10/9/2019

On September 18, 2019, Governor Gavin Newsom signed into law Assembly Bill 5, which clarifies when workers should be considered “employees” under the California Labor Code and the California Unemployment Insurance Code,...more

Considerations for October 1, 2019 Massachusetts Paid Family and Medical Leave Tax

Burns & Levinson LLP on 9/17/2019

Beginning on October 1, most employers in Massachusetts will be required to withhold tax to fund Massachusetts Paid Family and Medical Leave benefits. There is an exception to this requirement, however, for companies that...more

DC Paid Family and Medical Leave Update: What Employers Need to Know Now

Hogan Lovells on 7/24/2019

Under the District of Columbia’s Universal Paid Leave Amendment Act of 2016 (UPLA), paid family and medical leave will soon be a reality in DC. The DC paid leave program will be funded entirely by employer payroll tax...more

Oregon Passes Nation’s Most Generous Paid Family Leave Law

Fisher Phillips on 7/11/2019

While many Oregonians were enjoying a leisurely holiday break last week, Oregon lawmakers were busy enacting the nation’s most generous paid leave program. Governor Kate Brown signed a law into effect on July 1 that will...more

DC Paid Leave Tax: Contributions Begin on July 1

Proskauer - Law and the Workplace on 7/3/2019

As we previously reported, the Universal Paid Leave Amendment Act of 2016 will provide Washington, DC employees with paid leave for several reasons, including...more

Family Ties: Connecticut Passes Paid Family and Medical Leave

McDermott Will & Emery on 6/27/2019

Connecticut adopted a new paid family and medical leave law. The law requires all private sector employers with employees who work in Connecticut to provide paid leave to eligible employees, and it expands the allowable...more

DC Paid Family Leave Tax Begins July 1 2019

Vedder Price on 6/12/2019

It has been several years since the Universal Paid Leave Amendment Act of 2016 became law, making it among the most generous paid family leave laws in the country. While employees will not be eligible for benefits until July...more

DC Universal Paid Leave Tax Kickoff – The First Quarter Has Already Started

Mintz - Employment Viewpoints on 5/7/2019

We recently provided DC employers with information about the imminent Universal Paid Leave tax. Since that post, we have received word from the DC Office of Employment Services (DOES) that the first quarterly tax will be...more

DC Employers – On Your Marks, Get Set, Go!: Universal Paid Leave Tax Starts Soon

Mintz - Employment Viewpoints on 5/7/2019

District employers, get on your marks! We told you way back in 2017 that Universal Paid Leave (UPL) would be coming to the District, and here it is. Under the DC Universal Paid Leave Act (the Act) and its implementing...more

New Payroll Tax Under the Massachusetts Paid Family and Medical Leave

Burns & Levinson LLP on 5/6/2019

New Massachusetts Paid Family and Medical Leave - Beginning in 2021, all Massachusetts employers must provide their employees (and, in some cases, contractors) paid leave for family and medically related absences. Under the...more

Massachusetts Private Plan Exemption Applications will be Available to Employers on April 29

Littler on 3/25/2019

The Massachusetts Paid Family and Medical Leave law (PFML) will require most private employers to provide covered individuals with paid family and medical leave funded through a payroll tax....more

Client Alert - State Department Website Sheds Light on New Massachusetts Paid FMLA

Bowditch & Dewey on 1/16/2019

During the first weeks of 2019, the state Executive Office of Labor and Workforce Development (“EOLWD”) has been busy carrying out its legislative mandate to set up a new state department (the “Department”) to administer the...more

Client Alert - Tip for Massachusetts Employers of Tipped Workers: Complying with New Minimum Wage Law Means "Per Shift" Payroll...

Bowditch & Dewey on 1/4/2019

As of January 1, 2019, the new minimum wage in Massachusetts is $12 per hour, and $4.35 for tipped employees, but with an important caveat: under the new minimum wage regime, employers must ensure that each tipped employee...more

Paid Family and Medical Leave Comes to Massachusetts

Bowditch & Dewey on 11/26/2018

Massachusetts enacted legislation this past summer (Acts 2018, c. 121, the “Act”) creating its first state-administered Paid Family and Medical Leave Program (the “Program”). Employers of all sizes are required to participate...more

Paid Family and Medical Leave Comes to Massachusetts

Bowditch & Dewey on 11/6/2018

Adding the Commonwealth to the small-but-expanding list of states providing employees with paid leave benefits, Massachusetts enacted legislation this past summer (Acts 2018, ch. 121, the “Act”) to create a new...more

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